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<h1>Manufacturers Can Claim CENVAT Credit Refunds Under Rule 5A, Cenvat Credit Rules 2004 With Specific Conditions and Procedures</h1> Rule 5A of the Cenvat Credit Rules, 2004, allows manufacturers in specified areas to claim refunds of unutilized CENVAT credit on inputs if they are unable to use it for paying excise duties on final products, as per Notification No. 20/2007. The refund is subject to conditions, including filing a declaration with relevant authorities, submitting a detailed input and credit statement, and filing monthly refund applications. Refunds are processed within three months, with a provisional 80% refund if delays occur. The process is governed by Notification No. 25/2007 and requires compliance with specified procedures and documentation.